Audit Report for claiming deduction for certain preliminary expenses under section 44 or expenditure for prospecting certain minerals under section 51

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....d office) and branches at (address of branches) I have obtained all the information and explanations which to the best of *my/our knowledge and belief were necessary for the purposes of the audit. In my opinion, proper books of account have been kept by the head office and the branches of the above named assessee visited by me so far as appears from my examination of the books, and proper returns adequate for the purposes of audit have been received from branches not visited by me, subject to the comments given below :- ................................................................................................................................................................................................. ......................

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....ermanent Account Number   4. Residential Status (refer Note 3) 5. Email id   6. Contact number Country Code Number 7. Tax year (for which deduction is claimed)     Part B: Particulars of the business and deduction 1. Date of commencement of business (dd/mm/yyyy) 2. The deduction is claimed with reference to the expenditure incurred in connection with (select one) • Extension of the industrial undertaking • Setting up of a new industrial unit 3. Date on which the extension was completed or new industrial unit commenced production or operation (dd/mm/yyyy) 4. Qualifying amount of expenditure: (refer Note 4) &nbs....

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....rovided in full. 2. The address shall contain i. Country/Region, ii. Flat/Door/Building, iii. Road/Street/Block/Sector, iv. Pin/ZIP Code, vi. Area/locality, vii. District, viii. State. 3. Fill residential status as (i) Resident (ii) Non-resident (iii) Resident but Not Ordinarily Resident 4. Where the qualifying expenditure was incurred during more than one year, year-wise details of the expenditure should be given. 5. (a) In a case where the claim relates to preliminary expenses incurred before the commencement of business, the actual cost of the specified assets which are shown in the books of the assessee as on the last day of the tax year in which the business was commenced should be given. (b) In a case where the expenses....